Abstract [en]

Purpose: The purpose of this study is to investigate how digitization has affected the audit process until today. Based on this, study the impact of digitization on the audit process in terms of audit risk and reliability to further deepen into the risks that arise.

Method: A qualitative method has been used to gather material for this study. Five different authorized auditors have been interviewed through semi-structured interviews.

Conclusion: The study confirms that digitization has brought positive factors such as efficiency in the audit process. Even time is relieved from manual work to spend time on substantial risk areas, to keep the risk level as low as possible. In conjunction with the human assessment that an auditor possesses which indicates skills and experience as well as the computer as a tool, a high degree of reliability is created in the audit.